K P SUBAIR HAJI Vs. SECRETARY TO GOVERNMENT

JUDGEMENT

(1.) The parties in these appeals and original petition are common and since the issue involved are interconnected and related, these appeals and the original petition are clubbed, heard and disposed of by this common order.

(2.) One Shri K.P. Subair Haji, the appellant in the appeals and the petitioner in the original petition, is the partner of a firm. The firm is a dealer and it is registered under the provisions of the Kerala General Sales Tax Act, 1963. It was engaged in the business of hill produces.

(3.) For the assessment years 1983-84 to 1988-89, the firm was assessed to sales tax. The appeals filed by the firm before the first appellate authority questioning the correctness or otherwise of the orders of assessment came to be dismissed by the first appellate authority by its order dated July 11, 1994. Aggrieved by the said order, the firm had preferred appeals before the Sales Tax Tribunal. The Tribunal has allowed the appeal by its order dated April 2, 1996 and thereby has set aside the orders of assessment passed by the assessing authority for the assessment years 1983-84 to 1988-89 and had remanded the matter to the assessing authority to redo the assessment in accordance with law and in the light of certain observations made in the course of the order.